I contributed to this thread before. I just bought a used original Mojo.
To me, the Mojo sounds different to a DACmagic 100. Using a separate amp in both cases.
My conclusion remains: Time domain reconstruction performance makes a difference subjectively. I'm sure both are excellent in the frequency/phase domain. Don't know which is more accurate and to what. Not sure which I prefer overall, probably the Mojo. The DACmagic has more sense of pace and slam. It draws more attention to the frequency extremes subjectively and to stage width. The Mojo sounds warmer, more organic, more 'rounded' and 'together'. Less suspicion of added 'hash' or 'grain'. It seems to give more expressive vocals. For me. How much difference it makes to an individual I'm not sure, but I'm pretty certain there's a difference. Are my impressions valid? I have failed in the past to consistently identify hires files compared to CD res, blind, in quick comparisons! So I could obviously be wrong. But I still don't think so.
The minus 301 dB stuff did seem a bit far out to me. Maybe I don't understand what Rob is trying to say. I think he's discussing the error level at each tap in a FIR, which could accumulate. I don't think Darko is an in depth a technical guy.